9911796707
TMI Blog1993 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... m 28-2-1982 the appellants were paying excise duty on these by-products obtained during the manufacture of vegetable product, under Item 68 of the erstwhile Central Excise Tariff. On 18-6-1984 they filed a claim for refund of duty amounting to Rs. 5,81,481.96 paid on spent earth, soap stock and during the period in April 1982 to March 1984. The Assistant Collector sanctioned the refund of Rs. 61,301.83 in respect of duty paid on the disputed items during the period of 6 months preceding the date of the claim for refund and rejected the claim for the balance amount on the grounds of time-bar. The appellants being aggrieved by the order passed by the Assistant Collector, rejecting their claim for refund of duty amounting to Rs. 5,20,180.13 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue s contention that benefit in terms of Notification No. 115/75-C.E., dated 30-4-[1975] was admissible only in respect of acid oil which was produced by units which were engaged in both extraction and refining of oil. 3. On behalf of the respondents, Shri Somesh Arora, the learned JDR stated that under Notification No. 115/75-C.E., dated [30-4-1975] goods falling under Item 68 of the Central Excise Tariff manufactured in factories covered by any of the industries specified in the Schedule annexed to the Notification were exempted from the payment of whole of the Central Excise duty. He added that one of the specified industries was oil mill and solvent extraction industry . Shri Arora submitted that the appellants could not be deemed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Chamber Dictionary an Oil Mill is a grinding mill for expressing oil from seeds . Since the appellants were not engaged in the production of oil through Solvent extraction process, it follows that they would have been eligible for the benefit in terms of the said notification only if their unit could be deemed as an Oil Mill Industry . From the facts on record we find that the appellants were only engaged in the refining of raw oil obtained from other parties for conversion into vegetable product. Thus the operation of crushing of oil seeds for extraction of raw-oil was not being carried out in their factory. Under these circumstances it has to be held that the disputed goods were not eligible for exemption under Notification No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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